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Description of the situation that the invoice cannot be issued in time
Legal subjectivity:

First, in violation of the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC), under any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 6,543.8+0,000 yuan; Confiscation of illegal income: (1) Failing to issue an invoice, or failing to issue an invoice at one time according to the prescribed time limit, sequence and column, or failing to affix a special invoice seal; (two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule; (3) Expand the scope of use of invoices; (4) substituting other vouchers for invoices; (5) Issuing invoices across the prescribed areas; (6) Failing to pay the cancellation invoices in accordance with the provisions; (seven) failing to store and keep invoices in accordance with the provisions. 2. Carrying, mailing or transporting blank invoices across the prescribed use area, or carrying, mailing or transporting blank invoices into or out of the country, shall be ordered by the tax authorities to make corrections, and may be fined 6,543,800 yuan; If the circumstances are serious, a fine of 6,543,800 yuan and 30,000 yuan shall be imposed; Illegal gains shall be confiscated. Whoever loses or destroys invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph. Three, in violation of the "People's Republic of China (PRC) * * and China invoice management measures" provisions of the second paragraph of article twenty-second, the tax authorities confiscated their illegal income; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law. Whoever issues invoices illegally shall be punished in accordance with the provisions of the preceding paragraph. Four, in any of the following circumstances, the tax authorities shall impose a fine of 1 10,000 yuan and 50,000 yuan; If the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; Confiscation of illegal income: (1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices; (2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization. Five, in violation of laws and regulations on invoice management, if the circumstances are serious enough to constitute a crime, the tax authorities shall transfer it to judicial organs for legal treatment.